Finding 539135 (2024-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-03-28
Audit: 349824
Organization: Nurtury, Inc. and Affiliate (MA)
Auditor: Aafcpas INC

AI Summary

  • Core Issue: Nurtury's procurement policy does not meet federal procurement standards outlined in Uniform Guidance.
  • Impacted Requirements: This affects compliance with procurement and suspension/debarment rules for the National School Lunch Program.
  • Recommended Follow-Up: Revise the procurement policy to align with Uniform Guidance and implement regular checks for suspended or debarred vendors on Sam.gov.

Finding Text

Finding 2024-001: Written Procurement Policy This finding impacts the procurement and suspension and debarment compliance requirement for the major program, Assistance Listing Number 10.555 National School Lunch Program (Child Nutrition Cluster) funded by the Commonwealth of Massachusetts Department of Elementary and Secondary Education (DESE). Criteria: According to 2 CFR sections 200.318 through 200.326., recipients of federal awards must adhere to specific procurement standards, including maintaining documented procurement procedures, ensuring oversight of contractors, and avoiding conflicts of interest. Condition: During the fiscal year 2024 compliance testing of Nurtury’s Nutrition program, it was noted that Nurtury’s procurement policy did not align with the Uniform Guidance procurement requirements. Context: Compliance with the Uniform Guidance. Cause: Nurtury has not updated its procurement policy to reflect the current Uniform Guidance requirements. Effect: Failure to update the procurement policy in accordance with Uniform Guidance could result in questioned costs and findings related to Nurtury’s Federal programs. Was the finding a repeat of a finding in the immediate prior year?: No Questioned Costs: None Recommendation: Nurtury should revise its procurement policy to comply with Uniform Guidance requirements. Nurtury should implement procedures to periodically search for suspended or debarred vendors on Sam.gov to ensure compliance with federal guidelines. Management Response: Nurtury is in the process of updating its procurement policy to conform with Uniform Guidance procurement requirements. Management has confirmed in Sam.gov that none of their current vendors are suspended or debarred. The updated policy in development will ensure procedures to regularly search for suspended or debarred vendors on Sam.gov.

Corrective Action Plan

Finding 2024-001 Written Procurement Polley- This finding impacts the procurement and suspension and debarment compliance requirement for the major program, Assistance Listing Number 10.555 National School Lunch Program (Child Nutrition Cluster) funded by the Commonwealth of Massachusetts Department of Elementary and Secondary Education (DESE). Nurtury should revise its procurement policy to comply with Uniform Guidance requirements and implement policies and procedures to search for suspended or debarred vendors on Sam.gov. Fiscal Year 2025. Procurement policy is in accordance with Uniform Guidance requirements. Management and the finance committee of the board will ensure that revised procurement policies are in accordance with Uniform Guidance requirements. Tubi Olatubosun, V.P. of Finance

Categories

Procurement, Suspension & Debarment School Nutrition Programs

Other Findings in this Audit

  • 1115577 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $6.04M
93.575 Child Care and Development Block Grant $2.04M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.43M
10.555 National School Lunch Program $1.42M
93.600 Head Start $496,731
10.558 Child and Adult Care Food Program $203,320